HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT - C No. - 40696 of 2026 Court No. - 36 HON'BLE SAURABH SHYAM SHAMSHERY, J. 1. Heard learned counsel for the parties. 2. Petitioner has filed an application for redetermination of house tax under the provisions of Section 141 of U.P. Municipalities Act, 1916 read with Section 138 of said Act. However, it appears that since there was a dispute of ownership, therefore, said application was rejected vide an order dated 24.6.2025, wherein it was held that till the dispute is resolved between the parties, redetermination of tax cannot be done and it was also observed that the matter in which the house tax was determined earlier shall continue i.e. status quo shall continue. 3. Petitioner being aggrieved by the order dated 24.6.2025, filed an appeal, but the same was dismissed vide an order dated 24.6.2026. 4. Petitioner has challenged both the aforesaid orders mainly on grounds that no consideration was made on the application of the petitioner on basis of records that it was a Bhumidhari of the petitioner and on basis of an unregistered document, it was observed that a dispute exist. 5. Learned counsel for the petitioner submitted that respondent no.4 has no power to pass an order of status quo. 6. I have considered the above submissions and perused the records. 7. It is well settled that authorities for redetermination of house tax has no power to resolve a dispute. House tax has to be determined on basis of undisputed facts and relevant factor for redetermination. 8. A factum of dispute is not much denied, therefore, there is no illegality in the impugned order. So far as direction of status quo is concern, it is only in Versus Counsel for Petitioner(s) : Chandrakant Tripathi Counsel for Respondent(s) : C.S.C., Dharmaveer Singh Lalbahadur Tiwari And 2 Others .....Petitioner(s) State Of Uttar Pradesh And 4 Others .....Respondent(s) regard to the determination of petitioner's house tax as earlier done. 9. With aforesaid clarification, ambiguity, if any is being clarified. 10. Court also takes note of the order passed by Appellate Authority which is also justified since reason assigned by the Tax Determination Committee were upheld and no illegality is being pointed out. 11. Writ Petition is accordingly disposed of. October 7, 2026 SB WRIC No. 40696 of 2026 2 (Saurabh Shyam Shamshery,J.) Digitally signed by :- SANDEEP BHATTACHARYA High Court of Judicature at Allahabad